The small-scale 3% reduction will be extended according to the 1% policy! The tax bureau just clarified! 1% special tickets can deduct 9% of the input! 13% special tickets can be fully tax deductible? ! Ordinary invoice deduction has added new members!
first, the small-scale 3% reduction will be extended according to the 1% policy!
focus! ! !
1. Hubei Province
From October to March 2121, small-scale taxpayers will be exempted from value-added tax;
from April to February, 2121, if the small-scale taxpayer applies the 3% tax rate, the tax will be reduced by 1%.
2. non-Hubei province
from October to February, 2121, if the 3% tax rate is applied to small-scale taxpayers, the tax will be reduced by 1%.
that is to say, all small-scale taxpayers can issue 1% special tickets from April 1.
second, the tax bureau is clear! 1% of the special tickets can offset 9% of the input!
According to the provisions of Caishui [2117] No.37, Caishui [2118] No.32 and Announcement No.39 of the General Administration of Customs of the Ministry of Finance in 2119:
Ordinary taxpayers purchase agricultural products and obtain small-scale taxpayers (simple taxation; For the special invoice issued by 3% levy rate), the input tax shall be calculated with the amount indicated on the special VAT invoice and the deduction rate of 9%.
although the policy of 3% tax reduction at 1% has been introduced for small-scale taxpayers, there is no corresponding change in the provision that 3% special tickets can be deducted from 9% input.
can the 1% special ticket be deducted from the 9% input tax? The official gave a clear answer!
in fact, in principle, the state has introduced preferential policies for small-scale taxpayers in view of the epidemic situation, with the purpose of reducing the burden. If 1% of the special tickets can only be deducted by 1%, this will undoubtedly increase the downstream tax burden, which is also inconsistent with the original intention of formulating this preferential policy. Therefore, 1% special tickets can be deducted from 9% input tax.
third, how to calculate the deduction?
Give a simple example:
Company A is a general taxpayer of value-added tax, and obtained a special invoice for agricultural products issued by a small-scale taxpayer, Company B, with the invoice amount of RMB 111111 and the tax amount of RMB 1111.
then, the deductible input tax of company a =111111*9%=9111 yuan.
note that the input tax is calculated by the amount excluding tax.
IV. Add 1% to the purchase of agricultural products for deep processing
Again, Company A will deduct the input tax by 9% at the time of purchase, and add 1% to the input tax when it is used for deep processing (processing goods with a tax rate of 13%).
5. what are the vat items subject to 9% tax rate?
1. Agricultural products
(1) Plants
1. Grain
includes: wheat, rice, corn, sorghum, millet, barley, oats, flour, rice, corn flour, dregs, sliced noodles, dumpling skins, wonton skins, rice noodles, dried noodles, dried ginger, rice noodles.
remarks: the tax rate of quick-frozen food, instant noodles, non-staple food and various cooked foods processed with grain as raw materials is 1.3%, which does not belong to the scope of this goods.
2. Vegetables
include: vegetables, fungi, a few woody plants that can be used as non-staple food, vegetables, pickles, pickles, pickles and salted vegetables processed by drying, refrigeration, freezing, packaging and dehydration.
remarks: all kinds of canned vegetables, with the tax rate of 1.3%, do not fall within the scope of this cargo.
3. Tobacco leaves
include sun-cured tobacco leaves, air-cured tobacco leaves and first-cured tobacco leaves.
remarks: redried flue-cured tobacco leaves baked by a professional redrying factory, with a tax rate of 1.3%, do not belong to the scope of the goods.
4. Tea
includes: fresh leaves and tender buds (i.e. tea green), tea which is preliminarily made through processes such as drying, kneading, fermenting and drying, such as black tea, green tea, oolong tea, white tea and black tea.
remarks: refined tea, edge-selling tea, tea mixed with various drugs and tea drinks, the tax rate is 1.3%, which does not belong to the scope of the goods.
5. Horticultural plants
include: fruits, dried fruits (such as dried litchi, dried longan, raisins, etc.), dried fruits, nuts, fruit melons (such as melons, watermelons, cantaloupes, etc.), peppers, Chinese prickly ash, aniseed, coffee beans, etc., and horticultural plants processed by freezing, refrigeration, packaging and other processes.
remarks: all kinds of canned fruits, preserved fruits, candied fruits, fried nuts, and ground horticultural plants (such as pepper, pepper powder, etc.) have a tax rate of 1.3%, which does not belong to the scope of the goods.
6. Medicinal plants
include: roots, stems, skins, leaves, flowers, fruits, etc. of various plants used as raw materials of traditional Chinese medicine, as well as pieces, shreds, blocks, segments and other traditional Chinese medicine pieces processed by the above medicinal plants.
Remarks: Chinese patent medicine, with the tax rate of 1.3%, does not belong to the scope of this cargo.
7. Oil plants
include: rapeseed (including mustard seed), peanut, soybean, sunflower seed, castor bean, sesame seed, flax seed, tea seed, tung tree seed, olive kernel, palm kernel, cottonseed, etc., and aromatic oil plants that extract aromatic oil.
8. Fiber plants
include: cotton (including seed cotton, lint cotton and wadded cotton), hemp, jute, hibiscus hemp, ramie, abutted flax, apocynum venetum, banana hemp, sisal hemp, etc., and refined (washed) hemp after degumming cotton linters and hemp fibers.
9. Sugar plants
include: sugar cane, sugar beet, etc.
11. Forestry products
include: logs (trees, shrubs and wood segments), bamboo (bamboo plants and bamboo segments), natural resins (raw lacquer, resins and gums, such as rosin, peach gum, cherry gum, Arabic gum, Cuban gum and natural rubber (including latex and dry gum), and bamboo shoots, dried bamboo shoots, etc.
remarks: sawn timber and canned bamboo shoots, with the tax rate of 1.3%, do not fall within the scope of the goods.
11. Other plants
include: saplings, flowers, plant seeds, plant leaves, grasses, wheat stalks, beans, potatoes, algae plants, dried flowers, hay, dried potatoes, dried algae plants, and leftovers of agricultural products.
(2) Animals
1. Aquatic products
include: fish, shrimp, crab, soft-shelled turtle, shellfish, echinoderms, molluscs, coelenterates, marine animals, fry (eggs), shrimp fry, crab fry and shellfish fry (seedlings), as well as those that have been subjected to preservative treatment such as freezing, cold storage and salting.
remarks: the tax rate of cooked aquatic products and canned aquatic products is 1.3%, which does not belong to the scope of this cargo.
2. Animal husbandry products
include: cattle, horses, pigs, sheep, chickens and ducks, meat products, including whole or divided fresh meat, chilled or frozen meat, salted meat, viscera, heads, tails and hooves of mammals, birds and reptiles, and raw meat products, such as bacon, cured meat and bacon.
remarks: all kinds of canned meat and cooked meat products, with the tax rate of 1.3%, do not belong to the scope of this cargo.
3. Egg products
include: fresh eggs, frozen eggs, and processed salted eggs, preserved eggs and preserved eggs.
remarks: canned eggs with a tax rate of 1.3% do not fall within the scope of the goods.
4. Fresh milk
includes: milk, pasteurized milk produced according to National Food Safety Standard-Pasteurized Milk (GB19645—2111) and sterilized milk produced according to National Food Safety Standard-Sterilized Milk (GB25191—2111).
remarks: yogurt, cheese, cream, modified milk, the tax rate is 13%, which does not belong to the scope of the goods.
5. Animal hides
include: raw hides and raw hides, as well as raw hides and raw hides soaked, scraped, unhairing, sun-dried or smoked with clear water, salt water or antiseptic medicine, and not tanned.
6. Animal plush
includes: unwashed hair, down hair and feathers of various animals.
remarks: the tax rate for washing wool and cashmere is 1.3%, which does not belong to the scope of the goods.
5. Other animal tissues
include: cocoon, natural honey, shellac, animal bones, shells, horns, animal blood, animal secretions, silkworm eggs, animal bone particles, etc.
2. Edible vegetable oils
Sesame oil, peanut oil, soybean oil, rapeseed oil, rice bran oil, sunflower seed oil, cottonseed oil, corn germ oil, tea oil, linseed oil, and mixed oil produced from the above oils; Palm oil, cottonseed oil, anise oil, crude coconut oil, walnut oil, olive oil, pepper oil, almond oil, grape seed oil and peony seed oil.
iii. tap water
remarks: agricultural irrigation water and water delivered by water diversion projects are not taxed and do not belong to the scope of the goods.
iv. heating and hot water
include heating, hot gas and hot water, as well as heating, hot gas and hot water produced and recovered by using industrial waste heat.
V. air conditioning
VI. Coal gas
includes coke oven gas, producer gas and liquefied gas.
VII. Liquefied petroleum gas
VIII. Natural gas
includes gas field natural gas, oil field natural gas, coal mine natural gas and other natural gas, and natural gas is exploited by Sino-foreign cooperation in the upstream of the West-East Gas Transmission Project.
IX. Biogas
includes natural biogas and artificially produced biogas.
X. Coal products for residents
include briquettes, briquettes, honeycomb briquettes and kindling coals.
Xi. Books, newspapers, magazines, audio-visual products and electronic publications
include: books published by publishing units approved by the State Press and Publication Administration, with international standard book numbers, and pictures; Newspapers approved by the State Press and Publication Administration, registered in the press and publication departments of all provinces, autonomous regions and municipalities directly under the Central Government, with a unified domestic serial number (CN); Approved by the State Press and Publication Administration, registered in the press and publication administration departments of provinces, autonomous regions and municipalities directly under the Central Government, and having a unified domestic serial number (CN); As well as primary and secondary school textbooks supporting products (including all kinds of paper products or pictures), overseas books printed by domestic printing enterprises and approved by the competent department of press and publication and numbered with international standard book numbers; Audio tapes, video tapes, records, compact discs and laser discs; CD-ROM, write-once CD-ROM, erasable CD-ROM, floppy disk, hard disk, integrated circuit card and various memory chips.
XII. Feeds
include: single feed, mixed feed, compound feed, compound premix and concentrated feed, as well as soybean meal, pet feed, feed fish oil, mineral trace element lick bricks and feed-grade calcium dihydrogen phosphate products.
Remarks: Feed additives, with the tax rate of 1.3%, and grain directly used for animal feeding are not included in the scope of this cargo.
XIII. Chemical fertilizers
include chemical nitrogen fertilizer, phosphate fertilizer, potash fertilizer, compound fertilizer, trace element fertilizer and other fertilizers.
XIV. Pesticides
include pesticide raw materials and pesticide preparations. Such as pesticides, fungicides, herbicides, plant growth regulators, plant pesticides, microbial pesticides, sanitary drugs, other pesticide drugs, preparations and so on.
Remarks: Daily hygienic drugs (such as sanitary insecticides, insect repellents, mosquito repellents, mosquito-repellent incense, etc.) used in various types of packaging for human daily life, the tax rate is 1.3%, which does not belong to the scope of this cargo.
XV. Agricultural plastic film
includes all kinds of plastic film and plastic film for greenhouse.
XVI. Agricultural machinery
includes tractors (including walking tractors without power), soil tillage machinery, farmland capital construction machinery, planting machinery, plant protection and management machinery, harvesting machinery, field operation machinery, irrigation and drainage machinery, agricultural products processing machinery, agricultural transport machinery (including rickshaws, animal-drawn vehicles, three-wheeled agricultural transport vehicles and tractor trailers), animal husbandry machinery and fishery machinery. As well as agricultural water pumps, agricultural diesel engines, intensive curing barn equipment, frequency vibration insecticidal lamps, automatic pest forecasting lamps, stick insect, roller shutters, agricultural excavators, chicken raising equipment series, pig raising equipment series products, animal carcass degradation processors and vegetable cleaning machines.
remarks: machinery, agricultural vehicles, three-wheeled vans, motor fishing boats, logging machinery, skidding machinery and agricultural machinery parts that use agricultural and sideline products as raw materials for processing industrial products, the tax rate is 1.3%, which does not belong to the scope of this cargo.
XVII. Dimethyl ether
XVII. Edible salt
XIX. Transportation services
Including: land transportation services, water transportation services, air transportation services (including space transportation services), pipeline transportation services, and transportation services without means of transport.
21. Postal services
include: universal postal services, special postal services and other postal services.
XXI. Basic telecommunications services
Remarks: Value-added telecommunications services, with a tax rate of 6%, are not included.